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2019 (6) TMI 1278 - BOMBAY HIGH COURTConfiscation of imported goods - cosmetic goods - improper importation - it was alleged that goods imported or brought within Indian customs waters contrary to the prohibition imposed by law - HELD THAT:- So far as cosmetics are concerned, their importation into India cannot be made except through the points of entry specified under Rule 43-A. Rule 43-A contains restrictions in respect of drugs to be imported into India. It specifies the places, through which alone drugs can be imported into India by rail, road, sea or air. By virtue of Rule 133 of the Rules, the restrictions as to the points of entry specified under Rule 43-A have been made applicable to all cosmetics imported into India. Rule 132 gives exemption to cosmetics specified in Schedule D. Cosmetics specified in Schedule D are cosmetics which are imported for manufacture and export by units situated in “Special Economic Zones” as mentioned by Government of India (Item 6 of Schedule D); cosmetics generally cannot be said to be entitled to exemption as substances not intended for medicinal use (Item 1 of Schedule D). Once it is held that the import of goods by the Respondent is contrary to the prohibition contained in Rule 133 of the Rules, it is a foregone conclusion that the goods are improperly imported, and are liable to be confiscated under Clause (d) of Section 111 of the Customs Act, 1962. The action of the Commissioner in confiscating the goods, accordingly, cannot be faulted. Appeal allowed - decided in favor of Revenue.
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